Utah § 59-11-109 Deposit of money collected -- Refund of overpayments -- Limitation.

Utah Statutes

§ 59-11-109 — Deposit of money collected -- Refund of overpayments -- Limitation.

Utah § 59-11-109

Title 59Revenue and Taxation

Ch. 59-11Inheritance Tax Act

This text of Utah § 59-11-109 (Deposit of money collected -- Refund of overpayments -- Limitation.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-11-109 (2026).

Text

(1)All money collected by the commission under this chapter shall be deposited as provided under Section 51-4-1.

(2)If the commission determines that a personal representative has overpaid the tax due under this chapter, the commission is authorized to refund the amount of the overpayment together with interest at the rate and in the manner prescribed under Section 59-1-402. Each claim for refund may not be initiated after three years from the date the amount of the tax was deposited as provided under Subsection (1).

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(1) All money collected by the commission under this chapter shall be deposited as provided under Section 51-4-1.
(2) If the commission determines that a personal representative has overpaid the tax due under this chapter, the commission is authorized to refund the amount of the overpayment together with interest at the rate and in the manner prescribed under Section 59-1-402. Each claim for refund may not be initiated after three years from the date the amount of the tax was deposited as provided under Subsection (1).